Financial statements for Hilton Company are presented below: Hilton Company Balance Sheet December 31, 2014 Assets Liabilities & Stockholders’ Equity Cash $40,000 Accounts payable $20,000 Accounts receivable 35,000 Bonds payable 50,000 Buildings and equipment 150,000 Common stock 65,000 Accumulated depreciation-buildings and equipment (50,000 ) Retained earnings 60,000 Patents 20,000 $195,000 $195,000 Hilton Company Statement of Cash Flows For the Year Ended December 31, 2014 Cash flows from operating activities Net income $55,000 Adjustments to reconcile net income to net cash provided by operating activities: Increase in accounts receivable $(16,000 ) Increase in accounts payable 8,000 Depreciation-buildings and equipment 15,000 Gain on sale of equipment (6,000 ) Amortization of patents 2,000 3,000 Net cash provided by operating activities 58,000 Cash flows from investing activities Sale of equipment 12,000 Purchase of land (25,000 ) Purchase of buildings and equipment (48,000 ) Net cash used by investing activities (61,000 ) Cash flows from financing activities Payment of cash dividend (15,000 ) Sale of bonds 30,000 Net cash provided by financing activities 15,000 Net increase in cash 12,000 Cash, January 1, 2014 28,000 Cash, December 31, 2014 $40,000 At the beginning of 2014, Accounts Payable amounted to $12,000 and Bonds Payable was $20,000. Calculate the following for Hilton Company. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round current cash debt coverage and cash debt coverage values to 1 decimal place, e.g. 52.7 and free cash flow value to 0 decimal places, e.g. 5,257.)